题名

非營利組織執行長的薪酬探討：以台灣社會福利相關類型的基金會爲例

并列篇名

Executive Compensation in Nonprofit Organizations: Focusing on the Study of Social Welfare Foundations in Taiwan

DOI

10.30409/JPA.200903_(30).0003

作者

官有垣(Yu-Yuan Kuan)；杜承嶸(Cherng-Rong Duh)；康峰菁(Feng-Ching Kang)

关键词

非營利部門 ； 基金會 ； 執行長 ； 薪酬 ； 組織規模 ； 宗教 ； 性別 ； nonprofit sector ； foundations ； executive directors ； compensation ； organizational size ； religious affiliation ； gender differences

期刊名称

公共行政學報

卷期/出版年月

30期（2009 / 03 / 01）

页次

63 - 103

内容语文

繁體中文
中文摘要

非營利組織執行長的角色甚為重要，其在組織中扮演著承上（董事會）啟下（員工）、維繫組織生存發展、以及確保核心使命的達成等關鍵性的角色，可說是組織發展與運作的核心所在。然在台灣的非營利部門的研究領域中，甚少有人觸及執行長薪酬的研究。本文主要目的是想瞭解目前非營利組織執行長的薪酬水準，以及有哪些因素會影響薪酬的設定。本文採用作者於二○○六－二○○七年的國科會研究計畫「非營利組織執行長在治理過程中的角色與功能之探討」調查資料的一部份，進行台灣社會福利相關類型基金會（包括社會福利慈善、教育事務、衛生事務等三類廣泛推展社會福利服務的基金會）的執行長薪酬探討。本研究一開始，先針對非營利組織執行長的薪酬，進行理論觀點的文獻探討，並描述先前西方與台灣的實證研究成果。之後，本文的焦點置於台灣社會福利相關類型基金會執行長薪酬的實證分析，尤其著重於論析「組織規模」、「宗教∕意識型態」、以及「性別」等三個影響變項。本實證研究發現，台灣社會福利相關類型的基金會，其執行長的薪資水準明顯地受到組織規模因素的影響，惟宗教因素與性別因素的影響則在統計上未達顯著性，但細緻觀之，這兩項因素仍舊會對執行長薪酬決定上發揮一定的影響作用
英文摘要

In this paper, we mainly examine the determinants of nonprofit executive compensation by focusing on the study of social welfare type foundations in Taiwan, which include social welfare & charity, educational affairs and health affairs. Data used in this study is from our 2006-2007 NSC research project titled ”The Governance of the Nonprofit Sector in Taiwan-The Examination of the Role Played by Executive Directors.” The results of this study indicate that, as in the for-profit sector, the salaries of nonprofit executive directors depend upon the organization's size, although the impact is rather moderate. Among nonprofits, both religious affiliation and gender difference show no significant effect on executive compensation levels.
主题分类 社會科學 > 社會科學綜合
参考文献
  1. 官有垣、呂朝賢、鄭清霞(2008)。台灣第三部門的就業：2005 年調查研究資料的分析。臺大社會工作學刊，16，45-86。
    連結：
  2. 林淑惠、胡星陽(2003)。上市公司高階經理人之酬勞結構。經濟論文，31(2)，171-206。
    連結：
  3. 徐美、陳明郎、方俊德(2006)。臺灣產業結構變遷和性別歧視對男女薪資溢酬變動趨勢之影響。經濟論文，34(4)，505-539。
    連結：
  4. 張瑞當(2007)。高階經理人薪酬績效敏感度對自願性資訊發佈之影響。會計與公司治理，4(1)，57-84。
    連結：
  5. 許文彥、劉淑芬(2006)。我國企業經理人薪酬與經營風險之關係。風險管理學報，8(1)，35-47。
    連結：
  6. 陳明園、石雅慧(2004)。高階經理人薪酬－代理理論與競賽理論之實證研究。臺大管理論叢，15(1)，131-166。
    連結：
  7. 陳明園、張家萍(2006)。高階經理人薪酬變動之決定因素。經濟論文叢刊，34(3)，285-316。
    連結：
  8. 單驥、吳玉瑩(2004)。台灣管理階層薪資結構：Tournament Theory之實證研究。管理評論，23(2)，45-68。
    連結：
  9. 楊雨亮、黃同圳(2004)。薪酬制度對組織績效影響之探討－以B公司爲例。人力資源管理學報，4(2)，25-45。
    連結：
  10. 蔡柳卿(2007)。依會計盈餘時效性設計高階主管薪酬契約：董事會所扮演的角色。會計評論，44，61-94。
    連結：
  11. Abelson, R.(1998).Suddenly, Nonprofit Work Gets Profitable.New York Times.
  12. Agarwal, N. C.(1981).Determinations of Executive Compensation.Industrial Relations,20,36-46.
  13. Antle, R.,A. Smith(1986).Measuring Executive Compensation: Methods and Application.Journal of Accounting Research,23,296-325.
  14. Au, C.(1996).Rethinking Organizational Effectiveness: Theoretical and Methodological Issues in the Study of Organizational Effectiveness for Social Welfare Organizations.Administration in Social Work,20(4),1-21.
  15. Baker, G.(1992).Incentive Contracts and Performance Measurement.Journal of Political Economy,100(3),598-614.
  16. Ballou, J. P.,R. A. Weisbrod(2003).Managerial Rewards and the Behavior of Forprofit, Government and Nonprofit Organizations: Evidence from the Hospital Industry.Journal of Public Economics,87,1895-1920.
  17. Barbeito, C. L.,J. P. Bowman(1998).Nonprofit Compensation and Benefits Practices.New York:John Wiley & Sons.
  18. Barkema, H. G.,L. R. Gomez-Mejia(1998).Managerial Compensation and Firm Performance: A General Research Framework.Academy of Management Journal,41,135-145.
  19. Bartlett, R. L.,T. I. Miller(1985).Executive Compensation: Female Executives and Networking.American Economic Review,75(2),266-270.
  20. Benson, P. G.,J. S. Hornsby,G. R. Ferris (Eds.),M. R. Buckley (Eds.),D. B. Fedor (Eds.)(2002).Human Resource Management: Perspectives, Context, Functions, and Outcomes.Englewood Cliffs, N.J.:Prentice Hall.
  21. Bertrand, M.,K. F. Hallock(2002).The Gender Gap in Top Corporate Jobs.Industrial Labor Relations Review,55,3-21.
  22. Blau, F. D.,M. A. Ferber,A. E. Winkler(1998).The Economics of Women, Men, and Work.Upper Saddle River, NJ:Prentice Hall.
  23. Brickley, J. S.,R. L. Van Horn(2002).Managerial Incentives in Nonprofit Organizations: Evidence from Hospitals.The Journal of Law and Economics,45(1),227-249.
  24. Bucklin, B. R.,A. M. Dickinson(2001).Individual Money Incentives: A Review of Different Types of Arrangements between Performance and Pay.Journal of Organizational Behavior Management,21(3),45-137.
  25. Chauvin, K. W.,R. A. Ash(1994).Gender Earnings Differentials in Today Pay, Base Pay, and Contingent Pay.Industrial Labor Relations Review,47,634-649.
  26. Ciscel, D. H.(1974).Determinants of Executive Compensation.Southern Economic Journal,40(4),613-617.
  27. Deckop, J. R.(1988).Determinants of Chief Executive Officer Compensation.Industrial and Labor Relations Review,41(2),215-226.
  28. Drucker, P. F.(1990).Managing the Non-Profit Organization: Principles and Practices.New York:Harper Collins.
  29. Ehrenberg, R. G.,J. J. Cheslock,J. Epifantseva(2000).Paying Our Presidents: What do Trustees Value? National Bureau of Economic Research Working Paper Series.
  30. Eisenhardt, K. M.(1989).Agency Theory: An Assessment and Review.Academy of Management Review,14(1),57-74.
  31. Fama, E. F.,M. C. Jensen(1983).Separation of Ownership and Control.Journal of Law and Economics,26(2),301-325.
  32. Finkelstein, S.,D. C. Hambrick(1988).Chief Executive Compensation: A Synthesis and Reconciliation.Strategic Management Journal,9(6),543-558.
  33. Working paper
  34. Gerhart, B.(1990).Gender Differences in Current and Starting Salaries: The Role of Performance, College Major, and Job Title.Industrial Labor Relations Review,43,418-443.
  35. Gomez-Mejia, L. G.,G. Ferris (Ed.)(1994).Research in Personnel and Human Resources Management.Greenwich, CT.:JAI Press Inc..
  36. Gomez-Mejia, L. G.,R. M. Wiseman(1997).Reframing Executive Compensation: An Assessment and Outlook.Journal of Management,23(3),291-374.
  37. Gomez-Mejia, L. R.,D. B. Balkin(1992).Compensation, Organizational Strategy, and Firm Performance.Cincinnati:South-Western.
  38. Gray, S. R.,P. G. Benson(2003).Determinants of Executive Compensation in Small Business Development Centers.Nonprofit Management & Leadership,13(3),213-226.
  39. Groshen, E. L.(1991).The Structure of the Female/Male Wage Differential: Is It Who You are, What You Do, or Where You Work?.Journal of Human Resources,26,457-572.
  40. Guidestar(2004).Guidestar Nonprofit Compensation Report.
  41. Hall, B. J.,J. B. Liebman(1998).Are CEOs Really Paid like Bureaucrats?.Quarterly Journal of Economics,113(3),653-691.
  42. Hallock, K. F.(2002).Managerial Pay and Governance in American Nonprofits.Industrial Relations,41(3),377-406.
  43. Handy, F.,E. Katz(1998).The Wage Differential between Nonprofit Institutions and Corporations: Getting More by Paying Less?.Journal of Comparative Economics,26(2),246-261.
  44. Hansmann, H. B.(1980).The Role of Nonprofit Enterprise.Yale Law Journal,89,835-898.
  45. Hansmann, H. B.(1996).The Ownership of Enterprise.Boston:Harvard University Press.
  46. Harris, M. M.,B. Gilbreath,J. A. Sunday(2002).Why are Women Paid Less than Men, but Given Higher Raises?.Journal of Business and Psychology,16,499-514.
  47. Holland, T. P.(1988).The Effectiveness of Non-profit Organizations.Journal of Applied Social Services,12(2),202-221.
  48. Issa, Jeanetta,Robert D. Herman(1986).Turnover among Nonprofit Chief Executives: An Initial Investigation of Self-reported Causes and Consequences.Nonprofit and Voluntary Sector Quarterly,15(3),54-59.
  49. James, E.,S. Rose-Ackerman(1986).The Nonprofit Enterprise in Market Economies.New York:Harwood Academic.
  50. Jenkins, G.,A. Mitra,N. Gupta,J. D. Shaw(1998).Are Financial Incentives Related to Performance? A Meta-analytical Review of Empirical Research.Journal of Applied Psychology,83,777-787.
  51. Jensen, M. C.,K. Murphy(1990).Performance Pay and Top Management Incentives.Journal of Political Economy,98(2),225-264.
  52. Jensen, M. C.,W. H. Meckling(1976).Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure.Journal of Financial Economics,3(4),305-360.
  53. Kanter, R. M.,D. V. Summers,W. W. Powell (Ed.)(1987).Doing Well While Doing Good: Dilemmas of Performance Measurement in Nonprofit Organizations and the Need for a Multiple-constituency Approach.The Nonprofit Sector: A Research Handbook,154-166.
  54. Kostiuk, P. F.(1990).Firm Size and Executive Compensation.Journal of Human Resources,25,90-105.
  55. Lambert, R. A.,D. F. Larker,K. Weigelt(1991).How Sensitive is Executive Compensation to Organization Size.Strategic Management Journal,12(5),395-402.
  56. Leete, L.(2001).Whither the Nonprofit Wage Differential? Estimates from the 1990 Census.Journal of Labor Economics,19(1),136-170.
  57. Leete, L.,W. W. Powell (Eds.),R. Steinberg(Eds.)(2006).The Nonprofit Sector: A Research Handbook.New Haven, Conn.:Yale University Press.
  58. Lewin, T.(2001).Women Profit Less than Men in the Nonprofit World, too.New York Time.
  59. Charities Pay Women Less than Men, Study Finds
  60. Mesch, D. J.,P. M. Rooney(2005).Determinants of Compensation for Fundraising Professionals: A Study of Pay, Performance, and Gender Differences.Paper Presented at the Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA) Conference,Washington, D.C.:
  61. Mesch, D. J.,P. M. Rooney(2008).Determinants of Compensation: A Study of Pay, Performance, and Gender Differences for Fundraising Professionals.Nonprofit Management & Leadership,18(4),435-463.
  62. Mesch, D. J.,P. M. Rooney(2004).Executive Compensation and Gender: A Longitudinal Study of a National Nonprofit Organization.Paper presented at the Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA) Conference,Los Angeles, CA:
  63. Meyer, J. W.,B. Rowan(1977).Institutionalized Organizations: Formal Structure as Myth and Ceremony.American Journal of Sociology,83(2),340-363.
  64. Milgrom, P.,J. Roberts(1992).Economics, Organization, and Management.Englewood Cliffs, N.J.:Prentice Hall.
  65. Mirvis, P. H.,E. J. Hackett(1983).Work and Work Force Characteristics in the Nonprofit sector.Monthly Labor Review,106(4),16-20.
  66. Mohan, N.,Ruggiero, J.(2003).Compensation differences between male and female CEOs for publicly traded firms: A nonparametric analysis.Journal of Operational Research Society,54,1242-1248.
  67. Murphy, K. J.(1985).Corporate performance and managerial remuneration: An empirical analysis.Journal of Accounting and Economics,7,11-42.
  68. Murray, V.,B. Tassie,R. D. Herman (Ed.)(1994).The Jossey-Bass Handbook of Nonprofit Leadership and Management.San Francisco:Jossey-Bass.
  69. Oster, S.(1998).Executive Compensation in the Nonprofit Sector.Nonprofit Management & Leadership,8(3),207-221.
  70. Preston, A.(1989).The Nonprofit Worker in a For-profit World.Journal of Labor Economics,7(4),438-463.
  71. Preston, A.(1988).The Effect of Property Rights on Labor Costs of Nonprofit Firms: An Application to the Day Care Industry.Journal of Industrial Economics,36,337-349.
  72. Renner, C.,M. Rives,W. F. Bowlin(2002).The Significance of Gender in Explaining Senior Executive Pay Variation: An Exploratory Study.Journal of Managerial Issues,14(3),331-345.
  73. Roberts, D. R.(1956).A General Theory of Executive Compensation Based on Statistically Tested Propositions.Quarterly Journal of Economics,70(2),270-294.
  74. Roomkin, M.,R. A. Weisbrod(1999).Managerial Compensation and Incentives in For-profit and Nonprofit Hospitals.Journal of Law, Economics and Organizations,15,750-781.
  75. Rosen, S.(1990).Contracts and the Market for Executives.NBER Working Papers.
  76. Ruhm, C. J.,C. Borkoski(2003).Compensation in the Nonprofit Sector.The Journal of Human Resources,38(4),992-1021.
  77. Salamon, L. M. (Ed.)(2002).The State of Nonprofit America.Washington D. C.:Brookings Institution.
  78. Salamon, L. M.,J. S. Ott (Ed.)(2001).The Nature of the Nonprofit Sector.Boulder, CO:Westview Press.
  79. Sanders, W. G.(2001).Incentive Alignment, CEO Pay Level, and Firm Performance: A Case of 'Heads I Win, Tails You Lose'?.Human Resource Management,40(2),159-170.
  80. Scott, W. R. (Ed.)(1995).The Institutional Construction of Organizations.Thousand Oaks, CA:Sage.
  81. Steinberg, Richard.(1990).Labor Economics and the Nonprofit Sector: A Literature Review.Nonprofit and Voluntary Sector Quarterly,19(2),151-170.
  82. Steinberg, Richard.(1990).Profits and Incentive Compensation in Nonprofit Firms.Nonprofit Management & Leadership,1(2),137-152.
  83. Tosi, H. L.,S. Werner,J. P. Katz,L. R. Gomez-Mejia(2000).How Much does Performance Matter? A Meta-analysis of CEO Pay Studies.Journal of Management,26(2),301-339.
  84. Executive Compensation in the Nonprofit Sector: New Findings and Policy Implications
  85. Van Til, J.(2000).Growing Civil Society.Bloomington, IN:Indiana University Press.
  86. Weisbrod, B. A.(1989).Rewarding Performance that is Hard to Measure: The Private Nonprofit Sector.Science,244(5),541-546.
  87. Weisbrod, B. A.(1983).Nonprofit and Proprietary Sector Behavior: Wage Differentials among Lawyers.Journal of Labor Economics,1(3),246-263.
  88. Weisbrod, B. A.(1988).The Nonprofit Economy.Cambridge, MA:Harvard University Press.
  89. Werner, S.,R. Konopaske,G. Gemeinhardt(2000).The Effects of United Way Membership on Employee Pay in Nonprofit Organizations.Nonprofit Management& Leadership,11(1),35-48.
  90. Wittmer, D.(1991).Serving the People or Serving for Pay: Reward Preferences among Government, Hybrid Sector and Business Managers.Public Productivity and Management Review,14(4),369-383.
  91. Wood, R. G.,M. E. Corcoran,P. N. Courant(1993).Pay Differences among the Highly Paid: The Male-Female Earnings Gap in Lawyers' Salaries.Journal of Labor Economics,11,417-441.
  92. Young, Dennis R.(1984).Yale Program on Nonprofit Organizations, Working paper No. 79Yale Program on Nonprofit Organizations, Working paper No. 79,New Haven:.
  93. Zucker, L. G. (Ed.)(1988).Institutional Patterns and Organizations.Cambridge, MA:Ballinger.
  94. 內政部統計資訊服務網
  95. 行政院主計處
  96. 官有垣(2005)。行政院國科會專題研究計畫成果報告行政院國科會專題研究計畫成果報告,未出版
  97. 官有垣(2006)。行政院青輔會委託研究報告行政院青輔會委託研究報告,未出版
  98. 官有垣(2007)。行政院國科會專題研究計畫成果報告行政院國科會專題研究計畫成果報告,未出版
  99. 林穎芬、劉維琪(2003)。從高階主管薪酬的研究探討代理理論在臺灣的適用程度。管理學報，20(2)，365-395。
  100. 孫煒(2004)。非營利管理的薪酬政策：代理理論的觀點。第三部門學刊，2，1-23。
  101. 徐聯恩、黃淑琴(2002)。高階主管薪酬與公開賽模型。人事月刊，35(6)，51-56。
  102. 張正仁、賴玩秀(2005)。從公設財團法人支付高額薪資－談非營利組織租稅優惠及財務報表表達與公告（上）。稅務旬刊，1926，29-33。
  103. 張正仁、賴玩秀(2005)。從公設財團法人支付高額薪資－談非營利組織租稅優惠及財務報表表達與公告（下）。稅務旬刊，1928，32-35。
  104. 張正仁、賴玩秀(2005)。從公設財團法人支付高額薪資－談非營利組織租稅優惠及財務報表表達與公告（中）。稅務旬刊，1927，36-39。
  105. 陳玉芳、蔡秀美(2007)。女性人力資源及薪資分析。臺灣勞工雙月刊，6，130-136。
  106. 陳海鳴、陳佳慧(2001)。組織內薪酬給付基礎之整合性架構。臺大管理論叢，11(2)，155-173。
  107. 陳惠娜、邱慶祥(2002)。臺灣非營利組織薪酬策略與受薪員工薪酬滿足之研究－以文教基金會爲例。大同管理學報，1，179-222。
  108. 陳鶴琴譯、Roger Porkess原著(2003)。統計學辭典。台北:貓頭鷹出版社。
  109. 傅鍾仁、歐進士、張寶光(2002)。我國企業經營者薪酬與績效指標之關聯性。管理學報，19(6)，1073-1096。
  110. 楊朝旭、吳幸蓁(2003)。總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究。會計評論，36，55-87。
  111. 蔡柳卿(2003)。總經理薪酬、非財務績效衡量指標與公司未來績效。會計評論，37，85-116。
  112. 諸承明(2001)。薪酬設計理論與實務之整合性模式－臺灣大型企業實證分析。人力資源管理學報，1(1)，1-25。
  113. 蕭新煌、江明修、官有垣(2006)。基金會在台灣：結構與類型。台北:巨流圖書公司。
  114. 蕭新煌、江顯新、江明修、馮燕、官有垣、邱瑜瑾、劉維公、陸宛蘋、高永興(2002)。財團法人喜馬拉雅研究發展基金會贊助研究成果報告財團法人喜馬拉雅研究發展基金會贊助研究成果報告,未出版
  115. 戴久永(1995)。統計概念與方法。台北:三民書局。
  116. 謝馥蔓(1999)。臺灣企業的薪酬管理與外在環境因素分析。四海學報，13，217-250。
  117. 鍾玉科、許良僑、戴軒廷(2007)。知識員工薪酬激勵之研究－以臺灣生物技術產業爲例。創新研發學刊，特刊，40-53。
被引用次数
  1. 韓意慈(2022)。規模重要嗎？民間宗教型戒癮安置機構的組織運作差異。行政暨政策學報，75，69-102。
  2. (2011)。臺灣非營利部門自1950年代迄今的發展特質、轉型與挑戰。社區發展季刊，133，65-80。
print cancel